Análise simplificada de custos de Tecnologia de Informação

Abstract

Information Technology (IT) was one of the most dynamic areas of the 20th century and, in the beginning of this new millennium, technology is strongly integrated in almost all aspects of our daily life. Large volumes of resources have been directed to IT areas, totaling, on average, about 40% of capital expenditures of a company. In this study, we discuss a mechanism for IT cost management. In the proposed approach, the price of the services rendered by the IT department involves a markup added to the cost, which is assessed based on activities. Once definite models of IT cost management do not exist yet, in this study, we bring to the debate a simplified approach that integrates a mechanism of financial control using costing concepts based on activities with the guidelines of technology management based on CobiT (Control Objectives for Information and Related Technology). To illustrate the proposed model, we conducted a case study of IT cost analysis of a higher education institution in Sao Paulo.